{"id":109753,"date":"2023-09-18T14:21:15","date_gmt":"2023-09-18T12:21:15","guid":{"rendered":"https:\/\/www.afg.asso.fr\/position-paper-afg-directive-faster-procedures-de-remboursement-de-retenues-a-la-source-au-sein-de-lue\/"},"modified":"2024-11-27T12:09:55","modified_gmt":"2024-11-27T11:09:55","slug":"position-paper-afg-directive-faster-procedures-de-remboursement-de-retenues-a-la-source-au-sein-de-lue","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/position-paper-afg-directive-faster-procedures-de-remboursement-de-retenues-a-la-source-au-sein-de-lue\/","title":{"rendered":"Position paper AFG &#8211; directive FASTER &#8211; proc\u00e9dures de remboursement de retenues \u00e0 la source au sein de l\u2019UE"},"content":{"rendered":"\n<ul class=\"has-turquoise-background-color has-background wp-block-list\"><li>La Commission europ\u00e9enne a publi\u00e9 le 19 juin 2023, une <strong><a rel=\"noreferrer noopener\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:52023PC0324\" data-type=\"URL\" data-id=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:52023PC0324\" target=\"_blank\">proposition de Directive, COM(2023) 324 final, relative au \u00ab d\u00e9gr\u00e8vement plus rapide et plus s\u00fbr de de l\u2019exc\u00e9dent de retenues \u00e0 la source \u00bb<\/a><\/strong>, dite FASTER. <\/li><li>Consultez la <strong><a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/\/position-paper-afg-sur-la-proposition-de-directive-faster-relative-aux-procedures-de-remboursement-de-retenues-a-la-source-au-sein-de-lunion-europeenne\/\"><em>position paper<\/em> de l&rsquo;AFG du 18 septembre 2023.<\/a><\/strong><\/li><\/ul>\n\n\n\n<p>Si l\u2019AFG soutient pleinement cette initiative visant \u00e0 mettre en place un syst\u00e8me commun, \u00e0 l\u2019\u00e9chelle de l\u2019Union europ\u00e9enne, de remboursement des retenues \u00e0 la source (\u00ab RAS \u00bb) exc\u00e9dentaires plus s\u00fbr et plus efficace pour les investisseurs, cette proposition appelle de notre part les commentaires ci-apr\u00e8s.<br>En effet, \u00e0 notre sens, les objectifs que s\u2019est donn\u00e9e la Commission, \u00e0 savoir \u00e9liminer les obstacles fiscaux entravant les investissements transfronti\u00e8res afin de soutenir les investisseurs dans le cadre de l\u2019Union des march\u00e9s capitaux et garantir la justice fiscale en pr\u00e9venant la fraude et l\u2019abus fiscaux ne pourront \u00eatre atteints si le texte devait \u00eatre adopt\u00e9 en l\u2019\u00e9tat.<br>Il convient d\u00e8s lors de :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Rendre applicable la proposition de Directive aux investissements r\u00e9alis\u00e9s \u00e0 travers des OPC<\/li><li>Pr\u00e9ciser la notion de b\u00e9n\u00e9ficiaire effectif, cl\u00e9 de vo\u00fbte du dispositif<\/li><li>Recentrer la notion d\u2019accord financier sur les seuls accords pr\u00e9sentant un risque de fraude ou d\u2019abus fiscal<\/li><li>Limiter la responsabilit\u00e9 des Interm\u00e9diaires Financiers Certifi\u00e9s (IFC).<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La Commission europ\u00e9enne a publi\u00e9 le 19 juin 2023, une proposition de Directive, COM(2023) 324 final, relative au \u00ab d\u00e9gr\u00e8vement&hellip;<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"wds_primary_category":5,"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[5],"tags":[],"thematics":[],"top_contenu":[],"class_list":["post-109753","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/109753","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/comments?post=109753"}],"version-history":[{"count":1,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/109753\/revisions"}],"predecessor-version":[{"id":110404,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/109753\/revisions\/110404"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=109753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=109753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=109753"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=109753"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=109753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}